Recent SemestersFall 2026, Spring 2026, Spring 2025, Spring 2024, Spring 2023Class Size45 studentsCredits3 Transfers ToCSUDescriptionFoundation acquired in ACCT C101 will be further developed through more detailed principles. Topics covered include acquisition and disposition of property, plant, and equipment; depreciation; impairments and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; stockholders' equity; dilutive securities; earnings per share; and investments. This is the second semester of a three-semester sequence that will explore topics in intermediate accounting. 